Unique Filing Status and Exemption Situations

Exemption for Nonresident Alien Spouse

Earned Income Credit

Even if a taxpayer is considered unmarried for Head of Household purposes because he or she is married to a nonresident alien, the taxpayer may still be considered married for purposes of the earned income credit. In that case, the taxpayer will not be entitled to the credit. See Publication 596 for more information.

If a taxpayer with a nonresident alien spouse is filing as Head of Household, enter NRA on the head of household line of Form 1040. The word No should appear on the dotted line next to the earned income credit line of Form 1040.